The tariff classification of a child’s costume from China.

N108736 July 2, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059, 6104.53.2020, 4602.90.0000 Mr. Jeff Beals Teetot & Company, Inc. 341 South Melrose St., Suite A Placentia, CA 92870 RE: The tariff classification of a child’s costume from China. Dear Mr. Beals: In your letter dated May 17, 2010, received by this office on June 7, 2010, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Item# 10420 Cheerleader Costume, consists of two pullovers, a skirt, and a pair of pom poms. The item will be imported on a cardboard hanger and in several color combinations. The pullover tops and skirt are constructed of 100 percent knit polyester fabric. The long sleeve pullover features a double layer turtleneck with turned edges, finished neck, sturdy seams, and overlock stitching at the wrists and garment bottom. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The sleeveless pullover reaches the waist and is worn over the turtleneck. It features sturdy seams, finished neck, hemmed armholes and garment bottom, decorative multi-color narrow fabric trim, and a sewn-on appliqué that reads “Cheer.” The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The short skirt features a sturdy elasticized tunnel waist, pleats, and a skirt edge finished with decorative multi-color narrow fabric trim. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The Cheerleader pom poms are constructed of plastic strips that are approximately 2 centimeters in width and 15 centimeters in length and fastened to a plastic rod handle. The Item# 10420 Cheerleader Costume consists of two or more garments. Note 14 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately. The applicable subheading for the Item# 10420 Cheerleader turtleneck and sleeveless pullovers will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’: Other.” The rate of duty will be 32 percent ad valorem. The applicable subheading for the Item# 10420 Cheerleader skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Item# 10420 Cheerleader pom poms will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601…Other.” The rate of duty will be 3.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division